2009 (10) TMI 552

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....r, C.A., for the Appellant. Shri J.S. Negi, SDR, for the Respondent. [Order]. - Appellant is an individual and is engaged in providing consulting engineering services. There was delay in payment of Service tax as well as in filing the returns. However, even though there was delay, it was always paid with interest. Therefore the penal proceedings have been initiated only because of delay i....